{
  "slug": "social-security",
  "title": "Social Security",
  "description": "Portugal’s 2026 Segurança Social contribution rates: employees (11% + 23.75%), company officers (MOE), the self-employed (21.4%) and their relevant-income base, sole entrepreneurs/EIRL and the contracting-entity levy — each figure dated and sourced to the Código Contributivo.",
  "lastVerified": "2026-08-28",
  "url": "https://www.growinportugal.com/data/social-security",
  "sections": [
    {
      "id": "ss-anchor",
      "heading": "2026 Anchor Value (IAS)",
      "facts": [
        {
          "id": "ss-ias-2026",
          "label": "IAS 2026 (Indexante dos Apoios Sociais)",
          "value": "€537.13 per month",
          "unit": "EUR",
          "legalRef": "Portaria n.º 480-A/2025/1",
          "source": "https://diariodarepublica.pt/dr/detalhe/portaria/480-a-2025-993056222",
          "sourceName": "Diário da República — Portaria n.º 480-A/2025/1 (IAS 2026)",
          "lastVerified": "2026-08-28",
          "reviewCadence": "quarterly",
          "notes": "The IAS is the base reference for several social-security minimum/maximum contribution bases below."
        }
      ]
    },
    {
      "id": "ss-employees",
      "heading": "Employees & Company Officers (Código Contributivo)",
      "facts": [
        {
          "id": "ss-employees-general",
          "label": "Employees — general regime",
          "value": "Worker 11% + employer 23.75% = 34.75% total",
          "unit": "%",
          "legalRef": "Código Contributivo (Lei n.º 110/2009)",
          "source": "https://diariodarepublica.pt/dr/legislacao-consolidada/lei/2009-34514575",
          "sourceName": "Diário da República — Código Contributivo (Lei n.º 110/2009); PwC Guia Fiscal 2026",
          "lastVerified": "2026-08-28",
          "reviewCadence": "quarterly"
        },
        {
          "id": "ss-moe-protected",
          "label": "Company officers (MOE / gerentes) with unemployment protection",
          "value": "Worker 11% + entity 23.75% = 34.75% total (minimum base 1× IAS = €537.13)",
          "unit": "%",
          "legalRef": "Código Contributivo (Lei n.º 110/2009)",
          "source": "https://diariodarepublica.pt/dr/legislacao-consolidada/lei/2009-34514575",
          "sourceName": "Diário da República — Código Contributivo (Lei n.º 110/2009); PwC Guia Fiscal 2026",
          "lastVerified": "2026-08-28",
          "reviewCadence": "quarterly",
          "notes": "Membros de órgãos estatutários (MOE) with unemployment protection. Minimum contribution base is 1× IAS = €537.13 (2026)."
        },
        {
          "id": "ss-moe-other",
          "label": "Company officers (MOE / gerentes) — other (no unemployment protection)",
          "value": "Worker 9.3% + entity 20.3% = 29.6% total",
          "unit": "%",
          "legalRef": "Código Contributivo (Lei n.º 110/2009)",
          "source": "https://diariodarepublica.pt/dr/legislacao-consolidada/lei/2009-34514575",
          "sourceName": "Diário da República — Código Contributivo (Lei n.º 110/2009); PwC Guia Fiscal 2026",
          "lastVerified": "2026-08-28",
          "reviewCadence": "quarterly"
        }
      ]
    },
    {
      "id": "ss-self-employed",
      "heading": "Self-Employed & Sole Entrepreneurs (Código Contributivo)",
      "facts": [
        {
          "id": "ss-self-employed-rate",
          "label": "Self-employed (trabalhador independente) — contribution rate",
          "value": "21.4%",
          "unit": "%",
          "legalRef": "Código Contributivo (Lei n.º 110/2009)",
          "source": "https://diariodarepublica.pt/dr/legislacao-consolidada/lei/2009-34514575",
          "sourceName": "Diário da República — Código Contributivo (Lei n.º 110/2009); PwC Guia Fiscal 2026",
          "lastVerified": "2026-08-28",
          "reviewCadence": "quarterly"
        },
        {
          "id": "ss-self-employed-base",
          "label": "Self-employed — contribution base & relevant-income coefficients",
          "value": "Base = 1/3 of the relevant income of the previous 3 months (declared quarterly). Relevant income = 70% of services income / 20% of goods income. The monthly base is capped at 12× IAS and is adjustable by ±25%.",
          "unit": "EUR",
          "legalRef": "Código Contributivo (Lei n.º 110/2009)",
          "source": "https://www.seg-social.pt/trabalhadores-independentes",
          "sourceName": "Segurança Social — Trabalhadores Independentes; PwC Guia Fiscal 2026",
          "lastVerified": "2026-08-28",
          "reviewCadence": "quarterly",
          "notes": "PARTIAL: the quarterly-declaration mechanism, the 70% (services) / 20% (goods) relevant-income coefficients, the 1/3 base and the ±25% adjustment / 12× IAS cap are the verified mechanism, but the exact Código Contributivo article for the coefficients is not transcribed verbatim — treat the coefficient mechanism as verified-mechanism / PARTIAL-on-exact-article."
        },
        {
          "id": "ss-eirl",
          "label": "Sole entrepreneurs / EIRL with unemployment protection",
          "value": "25.2%",
          "unit": "%",
          "legalRef": "Código Contributivo (Lei n.º 110/2009)",
          "source": "https://diariodarepublica.pt/dr/legislacao-consolidada/lei/2009-34514575",
          "sourceName": "Diário da República — Código Contributivo (Lei n.º 110/2009); PwC Guia Fiscal 2026",
          "lastVerified": "2026-08-28",
          "reviewCadence": "quarterly",
          "notes": "Empresários em nome individual / titulares de EIRL covered for unemployment."
        },
        {
          "id": "ss-contracting-levy",
          "label": "Contracting-entity levy (entidade contratante)",
          "value": "Where a single client accounts for 50–80% of a self-employed worker’s income: 7%. Where a single client accounts for more than 80%: 10%.",
          "unit": "%",
          "legalRef": "Código Contributivo (Lei n.º 110/2009)",
          "source": "https://diariodarepublica.pt/dr/legislacao-consolidada/lei/2009-34514575",
          "sourceName": "Diário da República — Código Contributivo (Lei n.º 110/2009); PwC Guia Fiscal 2026",
          "lastVerified": "2026-08-28",
          "reviewCadence": "quarterly",
          "notes": "The levy is charged to the contracting entity (not the worker) based on its share of the trabalhador independente’s annual income."
        }
      ]
    }
  ]
}